Finding Text
2023-003: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal
Recovery Fund – AL# 21.027
Condition:
The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement,
however, under the requirements of Uniform Guidance, the Authority does not have complete,
written procurement policies that are in compliance with the additional standards required by the
Uniform Guidance (2 CFR Part 200).
Criteria:
Under the requirements in the Uniform Guidance, all entities are required to have written
procurement policies that conform to applicable Federal laws and regulations and standards. The
complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326.
Cause:
The Authority does not have its own written procurement policies that conform to applicable
Federal laws and regulations and standards.
Effect:
The lack of the Authority’s own written policies under the specific requirements of the Uniform
Guidance could result in potential improper procurement using Federal funds.
Recommendation:
Management should update existing written procurement procedures to align with Uniform
Guidance requirements for all purchases to be made with Federal funds.
Management’s Response:
Management recognizes the importance of compliance with the Uniform Guidance and plans to
develop a policy that adheres to all requirements.